A defensible CECL reserve is the outcome of a framework designed to translate evolving credit risk into an explainable estimate of expected loss. This white paper outlines four structural pillars that determine whether a CECL implementation produces opaque results or a reserve that can be clearly interpreted, governed, and defended.
This April 2026 white paper is an update of the 2016 version and is designed to share what we have learned since the FAS ASC 805 purchase accounting rules took effect in 2009, while addressing the most common questions we encounter.
This April 2026 white paper is an update to the 2018 version and is designed to share what we have learned since the FAS ASC 805 purchase accounting rules took effect in 2009 and addresses the most common questions we encounter.
This white paper explains how treating risk coherently across frameworks better captures its pervasive and conditional nature, leading to improved decision-making.
Providing an overall perspective of the banking merger and acquisition marketplace, this March 2026 white paper includes industry-wide data on bank mergers and acquisitions since 2000, with a focus on the most recent four years.
This April 2023 white paper provides insight into the valuation of mortgage servicing rights (MSRs) and the key assumptions used to value them.
Key Takeaway Wilary Winn provides valuations of mortgage servicing rights and turnkey advice on how to properly account for them. How Can We Help You? Released January 2012 Introduction Mortgage…